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What features define a digital reporting platform? Select all that apply.
Correct Answer: A,C,D
Adigital reporting platformunder ESRS is designed to enhance the efficiency and accuracy of sustainability disclosures. It must enable seamless reporting and compliance monitoring through advanced digital features. The defining elements include: * (A) Structured data formats * Digital platforms must support structured formats likeXBRL (eXtensible Business Reporting Language), ensuringmachine-readability and interoperabilitywith financial reporting standards. * (C) Interactive dashboards * Platforms often providevisualization tools and dashboardsto facilitate analysis and comparison of sustainability data across different periods and entities. * (D) Real-time updates and compliance tools * Digital reporting solutions should offerreal-time data integrationto enable ongoing compliance tracking and alignment withevolving regulatory requirements. * (B) Manual data entry processes * Manual entry isnot a characteristicof a digital reporting platform. Instead, digital platforms prioritizeautomation, integration, and structured data processingto improve efficiency and reduce errors. * Commission Delegated Regulation (EU) 2023/2772, ESRS 1, Section 8.1 & 9.2- Establishes digitalization and connectivity requirements for sustainability reporting. * EFRAG Digital Reporting Guidelines (2024)- Defines structured data standards and compliance automation in ESRS reporting. Incorrect Option:Official References:
